基于国民收入分配视角的中国宏观税负研究  

Research on Macro-tax Burden in China Based on the Perspective of National Income Distribution

作　　者：陈颂东[1] 

机构地区：[1]升达经贸管理学院国际经济与贸易学系,郑州451191

出　　处：《西部论坛》2013年第1期27-34,共8页West Forum

摘　　要：我国小口径宏观税负不能全面反映纳税人负担的轻重,大口径宏观税负受制于制度外收入数据而与IMF成员国不完全可比,中口径宏观税负则不能进行国家之间的比较。基于财政收入统计层面的三种宏观税负都不能准确度量我国纳税人负担的轻重和政府可支配资源的多少,应采用国民经济核算层面的政府可支配收入占GDP的比重来度量我国的宏观税负。研究结果表明,国民经济核算层面的我国宏观税负高于发达国家,而基于IMF政府收入口径的我国宏观税负则低于IMF成员国。The small caliber macro-tax burden in China can not reflect the burden of tax-payers fully,large caliber macro-tax burden is not fully comparable with the IMF members affected by the off-system income data,medium caliber macro-tax burden can not be compared between countries.Because three kinds of macro-tax burdens on the fiscal revenue statistics level can not accurately measure the burden of China＇s tax payers and the amount of the disposable resources of governmental expenditure,China should measure China＇s macro-tax burden by using the ratio of governmental disposable revenue to GDP on the level of national economy calculation.Research results show that China＇s macro-tax burden on the level of national economy calculation is higher than that of developed countries,however,China＇s macro-tax burden based on IMF governmental revenue caliber is lower than that of IMF members.

关 键 词：宏观税负 国民收入分配核算 财政收入统计 政府收入 税收收入 制度外收入 政府可支配收入 社会保障基金 纳税人负担 

分 类 号：F812.42[经济管理—财政学] F124.7